HB 320 establishes Montana's Academic Prosperity Program for Scholars (MAPPS) to offer educational options for eligible students aged 5-19. The program provides state income tax credits to individuals and corporations who donate to educational assistance accounts for participating students, and also to parents for their qualified education expenses. A program manager oversees these funds and their distribution for educational assistance, with guidance from a new MAPPS council. Students participating in MAPPS are exempt from public school compulsory enrollment requirements.
HB 660, titled "Require rules to limit GHG emissions," would have mandated the Montana Department of Environmental Quality (DEQ) to develop specific rules for limiting greenhouse gas emissions. This bill sought to amend existing state law (Section 75-2-112, MCA) by requiring the DEQ to create regulations to protect public health, safety, welfare, and the environment from these emissions. The legislation directly affects the DEQ by expanding its regulatory responsibilities to include greenhouse gases.
HB 597 aimed to prevent inactive electors in Montana from signing petitions. This proposed change would have amended state law to specify that individuals with an inactive voter registration status could not sign petitions for ballot initiatives or referendums. The bill intended to clarify eligibility requirements for participating in the petition process.
HB 222 proposed creating a year-round open wolf hunting season in Montana. This season would have an unlimited quota, meaning there would be no limit on the number of wolves that could be hunted. The hunting season would continue until the statewide wolf population reached 600 or fewer, at which point it could be closed. The bill aimed to amend existing state law to mandate that the Fish, Wildlife & Parks Commission authorize this specific wolf hunting season.
HB 645 requires individuals who gather signatures for statewide ballot issues in Montana to be both residents of Montana and registered Montana voters. It amends existing state law to mandate these qualifications for signature gatherers. Additionally, the bill updates the affidavit form that must be attached to each sheet of signatures, requiring the gatherer to swear they meet these residency and voter registration criteria.
HB 494 proposes to revise how Montana allocates its yearly tobacco settlement proceeds, effective July 1, 2025. This bill would change the distribution percentages between two state special revenue accounts. Currently, 32% of the proceeds fund statewide tobacco disease prevention programs, and 17% goes to the Children's Health Insurance Program (CHIP). HB 494 would reverse these allocations, directing 17% to tobacco prevention and 32% to CHIP to secure federal matching funds.
HB 478 would allow organizations, such as churches and event hosts, to establish volunteer security teams. The bill outlines requirements for these organizations, including having an emergency action plan and conducting background checks for volunteers. Individuals serving on these teams must meet specific eligibility criteria, such as holding a concealed weapon permit or firearms certification and completing regular training. It also grants civil immunity to volunteer security team members during a declared emergency at an organization's event or property.
HB 579 would have required local governments, such as cities, counties, and irrigation districts, to establish and continually fund capital reserve accounts. To be eligible for grants and loans from programs like the Renewable Resource Grant and Loan Program, these local governments would need to deposit either 10% of certain water-related revenues or $5 per acre-foot for specific dam owners into these accounts. The funds in these accounts could only be used for infrastructure projects with an estimated cost of at least $50,000. This bill would also have made a local government's ability to fund these capital reserve accounts a consideration in prioritizing financial assistance.
HB 942 proposes to establish a new child income tax credit for resident taxpayers. This bill would provide a refundable credit of $1,000 for each qualifying child aged 5 or younger. To claim the credit, taxpayers must have proof of earned income and a valid social security number for each child. The credit amount would be reduced for taxpayers with federal adjusted gross income exceeding $35,000 for single filers or $65,000 for married couples filing jointly. Both the credit amount and the income thresholds would be adjusted annually for inflation, applying to income tax years beginning after December 31, 2025.
HB 754 aimed to revise laws related to child abuse and neglect. The bill would have prohibited using a parent's opposition to their child's gender transition as evidence or a factor in child abuse and neglect proceedings. Conversely, it mandated that a child transitioning gender with the support of a parent or guardian be considered in immediate danger, requiring their emergency removal from the home by child protection specialists. These changes would have directly affected children, parents, and child protection services.
This bill proposes changes to Montana's capital gains tax structure, which would affect taxpayers earning income from investments such as stocks or real estate. Under the proposed changes, net long-term capital gains would be taxed at lower rates of 3.0% or 4.1% for income up to certain thresholds, while income exceeding $1 million for joint filers or $500,000 for other filers would be taxed at the standard rate of 5.9%. The bill also includes provisions to adjust tax brackets annually for inflation and defines specific income thresholds that determine how capital gains are taxed. The legislation would take effect on January 1, 2026, though it did not advance further in the legislative process before its deadline.
House Bill 604, also known as the "Work Protection Act," aims to establish statewide uniformity by prohibiting local governments from creating or administering guaranteed income programs. The bill defines a guaranteed income program as one providing regular, unearned cash payments to individuals for any purpose, excluding programs requiring work or training. It prevents political subdivisions, such as counties and cities, from adopting related ordinances or rules. The Attorney General is authorized to issue cease and desist orders and pursue legal action against any local government that violates this prohibition.
